资产保障了企业生存与发展和企业盈利能力,同时反映了企业价值。资产质量是企业资产在被利用过程中体现出的能力与作用。资产质量的优劣,不仅关系到企业的生存现状,也影响着企业未来的发展。目前,国内外财务会计准则一致倾向于资产负债观,企业资产质量也得到了越来越多的关注。然而,目前学术界对于企业资产质量的研究,大多集中于金融企业,对于其他行业关注较少,本文以首创股份公司为例分析其资产质量并对其作出评价。 Assets safeguard the survival and development of enterprises and the profitability of enterprises while reflecting the value of enterprises. Asset quality is the ability and role of the assets of the enterprise in the process of being utilized. The pros and cons of asset quality, not only related to the survival status of enterprises, but also affect the future development of enterprises. At present, the domestic and foreign financial accounting standards unanimously tend to the concept of assets and liabilities, corporate asset quality has also been more and more attention. However, most of the researches on the quality of corporate assets in academia are focused on financial enterprises, while less attention is paid to other industries. This paper analyzes and evaluates the quality of assets by using first-shareholding companies as an example.